North Carolina - Local Standards: Housing and Utilities

 

Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 24, 2023 for purposes of federal tax administration only. Expense information for use in bankruptcy calculations can be found on the website for the U.S. Trustee Program.

The housing and utilities standards are derived from U.S. Census Bureau, American Community Survey and Bureau of Labor Statistics data, and are provided by state down to the county level. The standard for a particular county and family size includes both housing and utilities allowed for a taxpayer's primary place of residence. Generally, the total number of persons allowed for determining family size should be the same as those allowed as exemptions on the taxpayer's most recent year income tax return.

Housing and utilities standards include mortgage or rent, property taxes, interest, insurance, maintenance, repairs, gas, electric, water, heating oil, garbage collection, residential telephone service, cell phone service, cable television, and Internet service. The tables include five categories for one, two, three, four, and five or more persons in a household.

The taxpayer is allowed the standard amount, or the amount actually spent on housing and utilities, whichever is less. If the amount claimed is more than the total allowed by the housing and utilities standards, the taxpayer must provide documentation to substantiate those expenses are necessary living expenses.

Maximum Monthly Allowance
County 2023
Published
ALE Housing Expense for a Family of 1
2023
Published
ALE Housing Expense for a Family of 2
2023
Published
 ALE Housing Expense for a Family of 3
2023
Published ALE Housing Expense for a Family of 4
2023
Published
ALE Housing Expense for a Family of 5
Alamance County 1,470 1,726 1,819 2,028 2,061
Alexander County 1,341 1,575 1,660 1,851 1,881
Alleghany County 1,387 1,629 1,717 1,914 1,945
Anson County 1,304 1,532 1,614 1,800 1,829
Ashe County 1,343 1,577 1,662 1,853 1,883
Avery County 1,298 1,525 1,607 1,792 1,821
Beaufort County 1,547 1,817 1,915 2,135 2,170
Bertie County 1,357 1,594 1,680 1,873 1,903
Bladen County 1,345 1,580 1,665 1,856 1,886
Brunswick County 1,664 1,954 2,059 2,296 2,333
Buncombe County 1,721 2,021 2,130 2,375 2,413
Burke County 1,301 1,528 1,610 1,795 1,824
Cabarrus County 1,774 2,084 2,196 2,449 2,488
Caldwell County 1,329 1,561 1,645 1,834 1,864
Camden County 1,758 2,065 2,176 2,426 2,465
Carteret County 1,753 2,058 2,169 2,418 2,457
Caswell County 1,357 1,594 1,680 1,873 1,903
Catawba County 1,387 1,629 1,717 1,914 1,945
Chatham County 1,962 2,304 2,428 2,707 2,751
Cherokee County 1,366 1,605 1,691 1,885 1,916
Chowan County 1,365 1,603 1,689 1,883 1,914
Clay County 1,378 1,619 1,706 1,902 1,933
Cleveland County 1,357 1,593 1,679 1,872 1,902
Columbus County 1,321 1,552 1,635 1,823 1,852
Craven County 1,486 1,745 1,839 2,050 2,084
Cumberland County 1,551 1,821 1,919 2,140 2,174
Currituck County 1,871 2,197 2,315 2,581 2,623
Dare County 1,968 2,312 2,436 2,716 2,760
Davidson County 1,414 1,661 1,750 1,951 1,983
Davie County 1,525 1,791 1,887 2,104 2,138
Duplin County 1,390 1,632 1,720 1,918 1,949
Durham County 1,749 2,054 2,164 2,413 2,452
Edgecombe County 1,371 1,610 1,697 1,892 1,923
Forsyth County 1,532 1,799 1,896 2,114 2,148
Franklin County 1,584 1,860 1,960 2,185 2,221
Gaston County 1,497 1,758 1,853 2,066 2,099
Gates County 1,576 1,851 1,951 2,175 2,210
Graham County 1,179 1,385 1,459 1,627 1,653
Granville County 1,618 1,900 2,002 2,232 2,268
Greene County 1,290 1,516 1,597 1,781 1,809
Guilford County 1,572 1,847 1,946 2,170 2,205
Halifax County 1,382 1,624 1,711 1,908 1,939
Harnett County 1,579 1,854 1,954 2,179 2,214
Haywood County 1,466 1,721 1,814 2,023 2,055
Henderson County 1,643 1,930 2,034 2,268 2,305
Hertford County 1,378 1,618 1,705 1,901 1,932
Hoke County 1,504 1,766 1,861 2,075 2,109
Hyde County 1,458 1,713 1,805 2,013 2,045
Iredell County 1,657 1,946 2,051 2,287 2,324
Jackson County 1,446 1,699 1,790 1,996 2,028
Johnston County 1,589 1,866 1,966 2,192 2,227
Jones County 1,395 1,639 1,727 1,926 1,957
Lee County 1,510 1,774 1,869 2,084 2,118
Lenoir County 1,362 1,600 1,686 1,880 1,910
Lincoln County 1,572 1,847 1,946 2,170 2,205
McDowell County 1,289 1,514 1,595 1,778 1,807
Macon County 1,345 1,579 1,664 1,855 1,885
Madison County 1,562 1,834 1,933 2,155 2,190
Martin County 1,213 1,424 1,501 1,674 1,701
Mecklenburg County 1,801 2,115 2,229 2,485 2,525
Mitchell County 1,343 1,577 1,662 1,853 1,883
Montgomery County 1,302 1,530 1,612 1,797 1,826
Moore County 1,748 2,053 2,163 2,412 2,451
Nash County 1,464 1,720 1,812 2,020 2,053
New Hanover County 1,818 2,135 2,250 2,509 2,549
Northampton County 1,395 1,639 1,727 1,926 1,957
Onslow County 1,528 1,795 1,891 2,108 2,143
Orange County 2,132 2,503 2,638 2,941 2,989
Pamlico County 1,558 1,830 1,928 2,150 2,184
Pasquotank County 1,669 1,960 2,065 2,302 2,340
Pender County 1,761 2,069 2,180 2,431 2,470
Perquimans County 1,572 1,846 1,945 2,169 2,204
Person County 1,431 1,681 1,771 1,975 2,007
Pitt County 1,544 1,814 1,911 2,131 2,165
Polk County 1,477 1,735 1,828 2,038 2,071
Randolph County 1,358 1,595 1,681 1,874 1,905
Richmond County 1,272 1,494 1,574 1,755 1,783
Robeson County 1,304 1,532 1,614 1,800 1,829
Rockingham County 1,315 1,545 1,628 1,815 1,845
Rowan County 1,437 1,688 1,779 1,984 2,016
Rutherford County 1,265 1,485 1,565 1,745 1,773
Sampson County 1,354 1,591 1,676 1,869 1,899
Scotland County 1,324 1,555 1,639 1,827 1,857
Stanly County 1,437 1,688 1,779 1,984 2,016
Stokes County 1,369 1,608 1,694 1,889 1,919
Surry County 1,309 1,537 1,620 1,806 1,835
Swain County 1,356 1,592 1,678 1,871 1,901
Transylvania County 1,589 1,867 1,967 2,193 2,229
Tyrrell County 1,443 1,695 1,786 1,991 2,024
Union County 1,872 2,199 2,317 2,583 2,625
Vance County 1,406 1,651 1,740 1,940 1,971
Wake County 1,975 2,319 2,444 2,725 2,769
Warren County 1,345 1,580 1,665 1,856 1,886
Washington County 1,357 1,594 1,680 1,873 1,903
Watauga County 1,615 1,897 1,999 2,229 2,265
Wayne County 1,416 1,664 1,753 1,955 1,986
Wilkes County 1,322 1,553 1,636 1,824 1,854
Wilson County 1,437 1,687 1,778 1,982 2,014
Yadkin County 1,280 1,503 1,584 1,766 1,795
Yancey County 1,276 1,498 1,579 1,761 1,789